https://www.taxtmi.com/caselaws?id=445673 Where a company is in liquidation, Rule 22 of the CESTAT Procedure Rules, 1982 requires the liquidator, successor-in-interest or other authorised legal representative to apply for continuance of the appeal within the prescribed time. In the absence of any such application by the liquidator, the appeal abates automatically by operation of the rule. The Tribunal therefore treated the proceedings as terminated and did not adjudicate the tax demand on merits. en-us Fri, 10 Nov 2023 00:00:00 +0530 Fri, 17 Nov 2023 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445673 Where a company is in liquidation, Rule 22 of the CESTAT Procedure Rules, 1982 requires the liquidator, successor-in-interest or other authorised legal representative to apply for continuance of the appeal within the prescribed time. In the absence of any such application by the liquidator, the appeal abates automatically by operation of the rule. The Tribunal therefore treated the proceedings as terminated and did not adjudicate the tax demand on merits. Case-Laws Service Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445673